The telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing non-tax state revenue and economic development in Indonesia. The Covid-19 pandemic has served as a catalyst for the sharp rise in internet usage and telecommunications services, such as work-from-home, distance learning, online shopping or payments, industrial digitization, telemedicine, and others. Consequently, digital transformation has accelerated, necessitating the equitable distribution of Information and Communication Technology (ICT) in Indonesia. The utilization of electronic transactions has directly contributed to the increase in state revenue from non-tax sector, particularly in the telecommunications sector. This can be observed through the continuous growth of non-tax revenue achieved by the Ministry of Communication and Informatics, surpassing the set targets each year in terms of realized value. The objective of this research is to analyze the effectiveness, challenges, and impacts of electronic transactions in increasing non-tax state revenue, in order to generate policy recommendations in Indonesia. This study uses a normative juridical method, analyzing positive legal provisions. Data sources were obtained from three types of legal materials, and data collection was conducted both online and offline. The research results indicate that the utilization of electronic transactions can increase non-tax state revenue in the telecommunications sector through various forms such as telecommunications bill payments, e-commerce transactions, sales of prepaid credit and data packages, telecommunications devices, digital services, content delivery, and transaction monitoring and oversight.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.

Comparative studies of national values are becoming increasingly important in the context of contemporary globalization processes. An essential condition for the shaping of national values in learners is the enrichment of pedagogical technology with components of digital technology. Both qualitative and quantitative approaches were used in the current study. The purpose of this research is to examine the efficacy of mobile learning in shaping the national values of prospective teachers. The experiment included 180 participants. Diagnostics of the levels of national values formation in the initial stage confirmed the assumption about the low formation of national values among teacher candidates and, consequently, the need for targeted work on their formation. This study demonstrates that significant advances in students’ national values have occurred following the introduction and testing of mobile learning with experimental group (EG) participants to shape national values. The data from this study can serve as the basis for creating strategies for shaping the national values of learners in universities and as a methodological basis for adapting mobile learning for the shaping of national values.

This research focuses on patients’ perceptions regarding the accessibility of dental services in Slovenia across four dimensions: financial accessibility, time accessibility, geographical accessibility, and service quality. We observed how specific factors impact accessibility dimensions of dental services in Slovenia, that patients perceive important. A cross-sectional quantitative survey was conducted using proportionate stratified sampling. Data was collected through an online questionnaire, and 599 completed responses were received from patients regarding their experiences and perceptions of accessibility to dental care. A SEM (structural equation model) approach was used to examine the data. The analysis revealed that patients perceive all four dimensions of accessibility: financial, time, geographical, and service quality important and they all constitute the perception of dental accessibility. The findings of this study can assist policymakers in developing a more accessible dental health system by considering the results proposed in our model.

This article analyzes the modes of organizing the political realm of society in Aceh, especially after the signing of the Helsinki MoU in 2005 by representatives of the Indonesian government and GAM as the two parties most interested in the social organization of Acehnese society. The post-conflict social and political phenomenon in Aceh is the fragmentation between democratic and customary institutions that can be directly observed by the public through their competition in local government elections. Former GAM leaders have chosen to revive Majelis Wali Nanggroe and Gampong as customary and cultural institutions to help the government organize the lives of Acehnese people post-conflict. This paper contends that the various relationships and networks of relationships present in institutional formations are understood and explained through the different rules and frameworks that define and regulate them. Data sources were collected through in-depth interviews with several key informants, such as former GAM members, DPRA members, university rectors, local Aceh mass media editors, and socio-political observers, field observations for eighteen days (5–22 August 2018), and literature studies. This qualitative research uses a new institutionalism approach that focuses on the dynamics of the social structure of Acehnese society, which was largely controlled by GAM before the Helsinki MoU and began to loosen after the elections and even formed fragmentation among former combatants in the struggle for leadership in local government institutions. This article finds that GAM elite divisions and conflicts after the conflict for official government positions occurred due to the absence of imagination of modes of organizing society that was able to connect structurally and functionally formal and informal institutions. Pragmatically, GAM leaders and negotiators tend to maintain identity politics as a resistance movement against the central government and at the same time, they continue to run governance in a special autonomy model that gives them a lot of constitutional, institutional and symbolic freedom.

The provision of clean drinking water is an important public service as more than 700 million people do not have access to this basic need. When it comes to delivering public services in developing countries, government capacity is a crucial element. This study investigates whether state capacity is a significant determinant in the provision of safe drinking water using panel data from 88 developing countries from 1990 to 2017. The paper applies ordinary least squares and fixed effects regression approaches and uses the Bureaucratic Quality Index and the Tax/GDP ratio as metrics of state capacity. The findings indicate that in developing nations, the availability of clean drinking water is positively correlated with state capacity.